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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS
Muhammad Ridho
Universitas Islam Nahdlatul Ulama
Economics, Econometrics & Finance

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Conservatism Accountancy, Profit Persistence and Systematic Risk Towards the Earnings Responses Coefficient Sri Agustina Basuki; Aida Nahar; Muhammad Ridho
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 1, March 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1173.846 KB) | DOI: 10.29259/sijdeb.v1i1.77-102

Abstract

The purpose of this research is to understand the influence of investor reaction towards profit that measured by the earning response coefficient with the variable of conservatism accountancy, persistence of profit and the systematic risk at the company, which have high market capitalization and listed in the LQ 45 index.  Population in the research are companies, which are listed in the LQ 45 index from the period of 2011 to 2015 that have complete financial information, and have financial notation in the form of Rupiah and excluded from the banking sector. The analysis method that being used is multiple linier regressions analysis and the result shows that conservatism accountancy partially significant affecting the Earning Response Coefficient. It shows that there is an investor reaction towards companies in the Index LQ 45, which applies conservatism accountancy in gaining profit.  Profit persistence and the systematic risk is not significantly affecting earnings response coefficient.
Conservatism Accountancy, Profit Persistence and Systematic Risk Towards the Earnings Responses Coefficient Sri Agustina Basuki; Aida Nahar; Muhammad Ridho
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 1, March 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v1i1.77-102

Abstract

The purpose of this research is to understand the influence of investor reaction towards profit that measured by the earning response coefficient with the variable of conservatism accountancy, persistence of profit and the systematic risk at the company, which have high market capitalization and listed in the LQ 45 index.  Population in the research are companies, which are listed in the LQ 45 index from the period of 2011 to 2015 that have complete financial information, and have financial notation in the form of Rupiah and excluded from the banking sector. The analysis method that being used is multiple linier regressions analysis and the result shows that conservatism accountancy partially significant affecting the Earning Response Coefficient. It shows that there is an investor reaction towards companies in the Index LQ 45, which applies conservatism accountancy in gaining profit.  Profit persistence and the systematic risk is not significantly affecting earnings response coefficient.
Pengaruh Intellectual Capital, Likuiditas, dan Konservatisme Akuntansi Terhadap Kinerja Keuangan Dengan Ukuran Perusahaan Sebagai Pemoderasi Ade Dwi Ramandhani; Muhammad Ridho
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 13 No. 1 (2026)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v13i1.11419

Abstract

Penelitian ini bertujuan menganalisis pengaruh intellectual capital, likuiditas, dan konservatisme akuntansi terhadap kinerja keuangan dengan ukuran perusahaan sebagai variabel pemoderasi. Populasi penelitian mencakup perusahaan sektor property & real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Sampel ditentukan menggunakan metode purposive sampling dan diperoleh 32 perusahaan yang memenuhi kriteria penelitian. Analisis data menggunakan Moderated Regression Analysis (MRA) dengan software SPSS versi 25. Hasil penelitian mengindikasikan intellectual capital dan likuiditas berpengaruh positif dan signifikan terhadap kinerja keuangan. Sementara konservatisme akuntansi tidak memengaruhi kinerja keuangan. Ukuran perusahaan mampu memoderasi likuiditas dan konservatisme akuntansi terhadap kinerja keuangan, sedangkan ukuran perusahaan tidak mampu memoderasi intellectual capital pada kinerja keuangan. Kata Kunci: Intellectual Capital, Likuiditas, Konservatisme Akuntansi, Kinerja Keuangan, Ukuran Perusahaan
Co-Authors Ade Dwi Ramandhani Aida Nahar Sri Agustina Basuki